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Transcript of M.COM (CBCS) Dept. of Commerce, S.V.U Appendix No: …€¦ · . 4 M.COM ... Inter-personal...
1
M.COM (CBCS) Dept. of Commerce, S.V.U
Appendix No: Item No:
SRI VENKATESWARA UNIVERSITY: TIRUPATI
SVU COLLEGE OF ARTS
DEPARTMENT OF COMMERCE
(Syllabus Common for S V University College and affiliated by SVU Area)
(Revised Scheme of Instruction and Examination, Syllabus etc., with effect from the Academic
Year’s 2016-17 for I and II Semesters and 2017-18 for III and IV Semesters)
Revised CBCS Pattern with effect from 2016-17 M.Com Regular
Semester – I
S.
No Code Title of the Course
Credit
Hrs /
Week
No. of
Credits
Core /
Elective IA SEE
Total
Marks
1. M.Com (R)
101 Accounting standards & Reporting 6 4 Core 20 80 100
2. M.Com (R)
102 Organizational Behaviour 6 4 Core 20 80 100
3. M.Com (R)
103 Business Environment and Policy 6 4 Core 20 80 100
4. M.Com (R)
104 Managerial Economics 6 4 Core 20 80 100
5. M.Com (R)
105 Quantitative Techniques for Business Decisions 6 4
Compulsory
Foundation 20 80 100
6. M.Com (R)
106 Human Values and Professional Ethics - I 6 4
Elective
Foundation 20 80 100
Total 36 24 Total 120 480 600
Semester – II
S.
No Code Title of the Course
Credit
Hrs /
Week
No. of
Credits
Core /
Elective IA SEE
Total
Marks
1. M.Com (R)
201 Advanced cost Accounting 6 4 Core 20 80 100
2. M.Com (R)
202 Financial Management 6 4 Core 20 80 100
3. M.Com (R)
203 Marketing Management 6 4 Core 20 80 100
4. M.Com (R)
204 Corporate Governance 6 4 Core 20 80 100
5. M.Com (R)
205 Human Resource Management 6 4
Compulsory
Foundation 20 80 100
6. M.Com (R)
206 Human Values and Professional Ethics - II 6 4
Elective
Foundation 20 80 100
Total 36 24 Total 120 480 600
2
Semester – III
S.
No Code Title of the Course
Credit
Hrs /
Week
No. of
Credits
Core /
Elective IA SEE
Total
Marks
1. M.Com (R)
301 Financial Markets and Services 6 4 Core 20 80 100
2. M.Com (R)
302 Accounting for Managerial Decisions 6 4 Core 20 80 100
3. M.Com (R)
303 Computer Applications in Business 6 4 Core 20 80 100
4.
M.Com (R)
304
(a) Security Analysis and portfolio Management 6 4
Generic
Electives*
20 80 100
(b) Business Communication 6 4 20 80 100
(c) Entrepreneurship & MSMEs 6 4 20 80 100
(d) Management Information System 6 4 20 80 100
Total 36 24 Total 120 480 600
5. M.Com (R)
305
(a) Fundamentals of Accounting 6 4
Open
Electives#
20 80 100
(b) Personal Financial Planning 6 4 20 80 100
*Among the Generic Electives the student shall choose three;
# Among the Open Electives the student shall choose one.
Semester – IV
S.
No Code Title of the Course
Credit
Hrs /
Week
No. of
Credits
Core /
Elective IA
SE
E
Total
Marks
1. M.Com (R)
401 International Financial Management 6 4 Core 20 80 100
2. M.Com (R)
402 Tax planning & Management 6 4 Core 20 80 100
3. M.Com (R)
403 Project Report & Viva-voce 6 4 Core - 100 100
4.
M.Com (R)
404
(a) Strategic Management 6 4
Generic
Electives*
20 80 100
(b) Personality Development and Soft Skills 6 4 20 80 100
(c) E-Commerce 6 4 20 80 100
(d) Insurance Management 6 4 20 80 100
Total 36 24 Total 100 500 600
5. M.Com (R)
405
(a) E-Banking Operations 6 4
Open
Electives#
20 80 100
(b) Security Market Operations 6 4 20 80 100
*Among the Generic Electives the student shall choose three;
# Among the Open Electives the student shall choose one.
3
M.COM (CBCS)
M.Com (R) I Semester
PAPER -101: ACCOUNTING STANDARDS AND REPORTING
(Core Paper)
(With effect from the academic year 2016-17)
Unit –I Introduction: Accounts Concepts and Principles – GAAP(AS-1)-Branches of
Accounting - Users of Accounting ;Accounting Standards : Concepts – Types –
Benefits – Accounting Standards in India –IAS And IFRS (Theory only)
Unit – II Inventory Valuation: (AS-2) Concept - Need for inventory valuation – Inventory
Valuation methods – Valuation of Inventory. (Theory and Problems)
Unit – III Cash flow statement (AS-3): Meaning and definitions – Scope – Objectives –Benefits
– presentation of cash flow statement – Methods – Disclosures. (Theory only)
Unit –IV Valuation of Goodwill (AS-26) : Concept- Factors affecting goodwill – Types of
goodwill –– Need for valuation - Methods of good will Valuation – Average method-
Super profit method - Annuity method (Theory and Problems)
Unit – V Corporate Reporting: Concept – Objectives – Purposes – Segment reporting (AS-
17) – Benefits of segment reporting; Interim reporting (AS-25) – Concept- Need for
interim reporting – Interim reporting practices in India. (Theory only)
REFERENCE BOOKS:
1. Jawahar Lal; Accounting theory and Practice, Himalya Publishing House, New Delhi.
2. B. K .Banerjee, Financial Accounting – A dynamic approach Printice Hall India Pvt. Ltd.,
New Delhi
3. CA. Ravi Kanth Miriyala; Accounting standards made easy, Bharat Law House Pvt. Ltd. New
Delhi
4. Nithin Balwani, Accounting and Finance for Manager, Excel Books, New Delhi.
5. http://en.wikipedia.org/wiki/IFRS
4
M.COM (CBCS)
M.Com (R) I Semester
PAPER -102: ORGANISATIONAL BEHAVIOUR
(Core Paper)
(With effect from the academic year 2016-17)
Unit – I Introduction: Organizational Behaviour (OB) – Definition – Nature and Scope
– Foundations – Importance – Limitations – Emerging Issues in OB. (Theory
only)
Unit – II Individual Behaviour: Foundations of individual behaviour – Personality –
Determinants – Theories of personality –Trait, psychoanalytical and social
learning theories – Motivation- Theories of motivation – Mc Gregor’s theory
X and theory Y, Maslow’s Model, ERG theory and Herzberg’s two - Factory
theory (Theory only)
Unit – III Group Dynamics: Foundations of group behaviour – Reasons for group
formation – Types of groups – Stages of group formation and development –
Group cohesiveness – Leadership – Styles of leadership – Theories of
leadership (trait theory; behaviour theories – Behavioural model (Managerial
grid) – Fiedler’s contingency (Theory only)
Unit – IV Organizational Processes: Foundations of organizational structure – Types –Organizational conflicts – Changing view of conflicts - Managing conflicts –
Inter-personal conflicts – Transactional analysis – Johari window – Life
positions. (Theory only)
Unit – V Organizational Dynamics: Organizational Culture – types – Cultural
differences–cross Culture – Cultural adjustment – Managerial responses –
Organizational Change – Types of Change – Reasons for change – Change
agents- Challenges – Resistance to change – Managing resistance to change –
Organizational Development(OD) – Objectives –OD interventions. (Theory
only)
REFERENCE BOOKS:
1. Aswathappa K., Organizational Behavior: Text, Cases and Games, Himalaya
Publishing House, Hyderabad.
2. Fred Luthans, Organizational Behaviour, Tata McGraw Hill Publishing House, New
Delhi.
3. Jit S.Chandan, Organization Behaviour, Vikas Publishing House, New Delhi.
4. John W. Newstrom and Keith Davis, Organizational Behaviour, Human Behaviour at
work, Tata McGraw Hill Publishing House, New Delhi.
5. Kavita Singh, Organisational Behaviour: Text and Cases, Pearson, Delhi.
5
M. COM (CBCS)
M.Com (R) I Semester
PAPER -103: BUSINESS ENVIRONMENT AND POLICY (Core Paper)
(With effect from the academic year 2016-17)
Unit – I Business Environment: Concept - Nature and scope- types– internal
environment and external environment- Factors influencing business
environment- Economic – Social- Cultural - Political environment and
technical environment; Environmental analysis - Environment scanning -
Monitoring - Changing dimensions in business environment. (Theory only)
Unit – II Economic Environment: Concept – Nature and scope - Structures of the
economy - Economic policies and conditions- Economic planning - Industrial
policy - Foreign investment - Foreign technology agreements - Merits and
demerits of the policy – FEMA - Monetary and fiscal policies - New economic
policy.
(Theory only)
Unit – III Politico legal Environment: Concept- Political institutions - Rationale and
extent of state intervention - Reasons for state intervention - Types of
intervention - Extent of interventions - Government Business interface – Legal
environment. (Theory only)
Unit – IV Socio Cultural Environment: Concept - Nature - Impact -Business
participation in cultural affairs - Social responsibility of business - Business
and society - Business ethics - Corporate governance. (Theory only)
Unit – V Global Environment: Concept - Nature and scope - Rationale for global
environment – Benefits and problems of MNCs - Strategies for going global -
India, WTO and the trading blocks. (Theory only)
REFERENCE BOOKS
1. Francis Cherunilam, Business environment – Text and cases, Himalaya Publishing
House.
2. K. Aswathappa, Essentials of Business environment, Himalaya Publishing House.
3. Pandey G.N. Environmental Management, Vikas publishing house.
4. Raj Agarwal, Business Environment, Excel publications.
5. Sundaram & Black. International Business Environment Text and cases, PHI.
6. Chari, S.N. International Business, Wiley India.
6
M.COM (CBCS)
M.Com (R) I Semester
PAPER -104: MANAGERIAL ECONOMICS (Compulsory Foundation)
(With effect from the academic year 2016-17)
Unit- I Introduction: Meaning, nature and scope of Managerial Economics (ME) –
Principles of ME – Characteristics and uses of ME – Role and responsibilities
of
managerial economist. (Theory only)
Unit-II Demand forecasting: Nature and Scope of forecasting – Objectives – Methods
of
demand forecasting - Opinion polling and statistical methods – criteria for
good
forecasting method – Forecasting demand for new products. (Theory only)
Unit-III Cost analysis: Cost concepts and classification – Cost output relationship in
short
run and long run – Economies of scale – cost function – Cost control and cost
reduction. (Theory only)
Unit-IV Production analysis: Basic concepts and types - Law of variable proportions –
Factors of production and returns to scale – Cobb-Douglas production function
–
Opportunities for multiple products – Policy on adding new products and
dropping old products. (Theory only)
Unit-V Nature of Profits: Different views of profits – Profit functions – Measurement
of Profit – Policies on profit maximization – Profit planning – Managerial
uses of
break even analysis. (Theory only)
REFERENCE BOOKS:
1. Joel Dean. Managerial Economics, Prentice Hall Ltd., India
2. Varshiney & Maheswari, Managerial Economics, Sultan Chand & Co.,
3. Mehatha P.L. Managerial Economics, Sultan Chand & Co
4. Dwivedi D.N., Managerial Economics, Himalaya Publishing House,
5. Mote, Paul & Gupta, Managerial Economics, Tat Mc Graw Hill Ltd,
7
M.COM (CBCS)
M.Com (R) I Semester
PAPER -105: QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS (Compulsory Foundation)
(With Effect from the academic year 2016-17)
Unit- I Quantitative Techniques and Business Forecasting: Concept - Classification of
Quantitative techniques- Benefits and Limitations – Methods- Advantages of
quantitative approach to management – Quantitative techniques in business decision
making – Methods of business forecasting. (Theory only)
Unit-II F – Distribution: Concept - Test for equality of two population variances – Analysis
of variance- (F- test): One way and two way classified data- Multiple correlation co –efficient (Theory and problems)
Unit-III Probability and Probability Distributions: Basics of probability- Binomial –Poisson
– Normal distributions – Baye’s theorem. (Theory and problems)
Unit-IV Sampling Theory: Concept – Types of Sampling – Hypothesis testing-The null
hypothesis- The significance level - Hypothesis testing Procedure – Type I and Type
II errors – Inference from small sample mean tests - Difference between the means
of
two independent samples – Difference between the means of two dependent samples
of paired observations (t) and χ2 (Chi-Square) test and its applications. (Theory and
problems)
Unit-V Linear Programming: Concept - Requirements for application of linear programming
– Assumptions- Advantages and limitations – Applications of Linear programming
problem – Formulation of Linear programming problem- Graphical Method-
Simplex method(Theory and problems)
REFERENCE BOOKS:
1. Gupta, S.P.Statistical Methods, S.Chand & Sons, New Delhi
2. Tulasian P.C., and Vishal Pandey, Quantitative Techniques – Theory and Problems Pearson
Education New Delhi
3. Gupta and Khanna “Quantitative Techniques for Business Managers” PHI, New Delhi. 4. Andnda Sharma, Quantitative Techniques, Himalaya Publications, Hyderabad.
5. Shukla and Grewal, Advanced Accounts, S.Chand and Co, New Delhi
6. Kothari C.R… Quantitative Techniques Vikas Publications, Mumbai. Vikas Publications,
Mumbai.
8
M.COM (CBCS)
M.Com (R) I Semester
PAPER -106: HUMAN VALUE AND PROFESSIONLA ETHICS – 1 (Elective Foundation)
(With effect from the academic year 2016-17)
UNIT – I Definition and Nature of Ethics – Its relation to Religion, Politics,
Business, Law Medicine and Environment. Need and Importance of
Professional Ethics – Goals –Ethical values in various Professions. (Theory only)
UNIT –II Nature of Values – Good And Bad, Ends and Means, Actual and
potential Values, Objective and Subjective Values, Analysis of basic
moral concepts – right, ought, duty, obligation, justice, responsibility
and freedom, Good behaviour and respect for elders, Character and
Conduct. (Theory only)
UNIT –III Individual and Society – Ahimsa (Non-Violence), Satya (Truth),
Brahmacharya (Celibacy), Asteya (Non possession) and Aparigraha
(Non-stealing). Purursharthas (Cardinal virtues) – Dharma
(Righteousness), Artha (Wealth), Kama (Fulfillment Bodily Desires),
Moksha (Liberation). (Theory only)
UNIT – IV Bhagavad Gita – (a) Niskama karma. (b) Buddhism – The Four Noble
Truths – Arya astaga marga, (c) Jainism – mahavratas and anuvratas.
Values Embedded in various Religions, Religious Tolerance, Gandhian
Ethics. (Theory only)
UNIT – V Crime and Theories of punishment – (a) Reformative, Retributive and
Deterrent. (b) Views on manu and Yajnavalkya. (Theory only)
REFERENCE BOOKS:
1. John S Mackenjie: A manual of ethics
2. “The Ethics of Management” by Larue Tone Hosmer, Richard D. Irwin Inc. 3. “Management Ethics – integrity at work’ by Joseph A. Petrick and John F. Quinn,
Response Books: New Delhi.
4. “Ethics in Management” by S.A. Sherlekar, Himalaya Publishing House. 5. Harold H. Titus: Ethics for Today
6. Maitra, S.K: Hindu Ethics
7. William Lilly: Introduction to Ethics
8. Sinha: A Manual of Ethics
9. Manu: Manava Dharma Sastra or the Institute of Manu: Comprising the Indian
System of Duties: Religious and Civil (ed.) G.C.Haughton.
9
M.COM (CBCS)
M.Com (R) II Semester
PAPER -201: ADVANCED COST ACCOUNTING (Core Paper)
(With effect from the academic year 2016-17)
Unit- I Introduction – Cost concepts – Objectives, Advantages and limitations of cost
accounting - Cost Accounting Vs Financial Accounting and Cost Accounting Vs Management Accounting (Theory Only)
Unit- II Process Costing: Features and objectives of process costing – Normal loss – Abnormal loss – Abnormal gain – Inter process profits – Objectives of inter process profits (Theory and Problems) Unit-III Equivalent production: Concept – Methods – FIFO method – Average methods – By products and Joint products concept – Accounting treatment of by products and Joint products. (Theory and Problems) Unit-IV Budgetary Control: Concept of budget – Concept of budgetary control – Benefits
and limitations of budgetary control – Budgets – Fixed budget – Flexible budget
– Master budget. (Theory and Problems) Unit- V Activity based costing: Concepts – Meaning – Definition and characteristics of
ABC – Different stages in ABC – ABC and cost drivers – Advantages of implementing ABC (Theory and Problems).
REFERENCE BOOKS:
1. Jain S.P., AND K.L.Narang, Cost Accounting Principles and Practice Kalayani
Publishers New Delhi.
2. Rathnam P.V., Rathanm,s costing advanced problems and solutions, Kitab Mahal
Distributors.
3. Maheswari S.N., Advanced problems and solutions in cost accounting, Sultan Chand
& Sons
4. Bhar B.K., Cost accounting methods and problems, Academic Publishers, Kolkota.
5. Pillai R.S.N., and V.Bhagavathi: Cost Accounting, Sultan Chand and Co.Ltd, New
Delhi.
10
M.COM (CBCS)
M.Com (R) II Semester
PAPER -202: FINANCIAL MANAGEMENT (Core Paper)
(With effect from the academic year 2016-17)
Unit - I Introduction: Meaning of finance- Functions of financial management – Objectives of financial management - Profit maximization and Wealth
maximization – Role of the financial manager. (Theory only)
Unit- II Investment Decision: Capital Budgeting- Concept– Process – Techniques of
capital budgeting – Traditional methods - Payback period (PB), Average Rate
of Return – Discounted cash flow techniques - Net Present Value, Internal
Rate of Return and Profitability Index – Capital rationing. (Theory and
Problems)
Unit-III Management of Working Capital: Concepts- Need for working capital-Operating
cycle- Estimation of working capital requirements-Management of cash, receivables and inventory. (Theory and Problems)
Unit-IV Financing Decision: Capital Structure - Theories of capital structure – NI, NOI, Traditional and MM Theories Operating and Financial Leverages- Computation
of Leverages Specific cost of capital- Determination of weighted averages of capital. (Theory and Problems)
Unit-V Dividend Decision: Types of dividends- Factors influencing the dividend policy – Theories of dividends – Walter, Gordon and MM Hypothesis (Theory only) REFERENCE BOOKS:
1. Pandy, I.M: Financial Management – Vikas Publishing House, New Delhi.
2. Sheeba Kapil, Financial Management, Pearson Education ,New Delhi.
3. Jonathan Berk Peter DeMarzo, Financial Management, Pearson Education,2008.
4. Chandrabose, Fundamentals of, Financial Management – PHI, New Delhi.
5. Khan and Jain: Financial Management, Tata Mc Graw Hill, New Delhi.
6. Maheswari, S.N.:Financial Management, Sultan Chand and Sons, New Delhi.
7. Kulakarni. P.V., Financial Management Himalaya Publishing Houses Co Ltd ,
Mumbai.
8. Van Horne: Financial Management and Policy, Prentice Hall of India, New Delhi.
9. Prasanna Chandra, Financial Management Tata Mc Graw Hill, New Delhi
10. Sheeba Kapil, Financial Management Strategy, Implementation and Control, Pragathi
Prakasam Publication, Meerut.
11
M.COM (CBCS)
M.Com (R) II Semester
PAPER -203: MARKETING MANAGEMENT (Core Paper)
(With effect from the academic year 2016-17)
Unit – I Introduction: Concept of Marketing - Nature and scope- Evaluation-
approaches to the study of marketing- Importance - Role of marketing in
Indian economy- 4Ps of marketing; Marketing environment- Market
segmentation – Concept – Need- Bases for market segmentation; Factors
affecting consumer behavior- Consumer buying decision process- Models of
consumer behavior. (Theory only)
Unit – II Product and Price Management: Concept of product- Classification -
Product item- Product line and product mix decisions; New product
development – Concept - Factors contributing to new product development -
Stages of new product development; Product Life Cycle (PLC) conditions and
strategies in different phases- Reasons for the failure; Branding - Packaging
and Labeling- Pricing –Concept- Objectives -factors influencing pricing-
Pricing policies- strategies and methods. (Theory only)
Unit – III Promotion Decision: Concept of promotions and communications, Process of
marketing communications ; Sales promotion – Significance of sales
promotion - Objectives - Planning sales promotion programmes; Personal
selling – Nature and steps in personal selling - Theories of personal selling ;
Advertising –Concept- Advertising agencies- Advertising media- Institutional
frame work of advertising- Advertising decisions. (Theory only)
Unit – IV Place Management: Concept - Marketing Channels - Nature and significance-
Role of middlemen in marketing channels - Factors influencing channel
selection - Channel levels - Whole saler and retailer- Concept – Functions -
Emerging trends in retailing- Formats of retail stores – Online marketing.
(Theory only)
Unit – V Market Research and Information system: Concept of Market research –
Components - Types – Process of marketing research - Market research in
India - Marketing information system –Concept – Components- marketing
intelligence system. Marketing Decision Support System – Marketing research
System – Marketing research in India. (Theory only)
REFERENCE BOOKS:
1. Philip Kotler, Principles of Marketing, PHI.
2. Rama swamy & Namakumari, Marketing Management.
3. Rajan Saxena, Marketing Management.
4. Dr. R.L.Varshney and Dr. S.L. Gupta, Marketing management Text and cases,
Sulthan Chand & sons.
5. Arun Kumar, N. Meenakshi, Marketing Management, Vikas Publications.
12
M.COM (CBCS)
M.Com (R) II Semester
PAPER -204: CORPORATE GOVERNANCE (Core Paper)
(With effect from the academic year 2016-17)
UNIT – I Corporate governance : Meaning – Need – Importance – Corporate
Governance(CG) mechanism – CG Systems – Indian model of CG – CG and
Value maximization – Issues in Corporate Governance.(Theory only)
UNIT – II Emergence of Corporate governance: Developments in USA and UK – Role
of World Bank – OCED – McKinsey – Sarbanes –Oxley Act,2002 – World
Committees on CG – The Cadbury Committee. The Hampel Committee. –
Principles of good CG and code of best practices – OECD Principles.
(Theory only)
UNIT –III Corporate Governance in India: Need and Importance – Historical perspective
– Indian Committees and guidelines on CG – Naresh Chandra Committee –
Narayana Murthy Committee – J.J Irani Committee – Kumara Mangalam
Birla Committee – The CII initiatives – SEBI initiative – CG practice in India.
(Theory only)
UNIT –IV Board of Directors and Audit Committee: board of Directors and their role in
CG – Composition of Board – CG issues relating to Board – independent
Directors – Clause 49 of listing agreement – Audit Committee: Duties and
responsibilities of Auditors – Composition of Audit Committee – CG and
internal auditors – Indian situation. (Theory only)
UNIT – V Corporate Governance Standards and practices in India: CG Standards –
Methods for examining the quality and effectiveness of CG – CG standards in
Indian context – CG in IT sector – Pioneers in good CG practices – Problems
of CG in India – CG and Business Ethics – CG and Corporate social
responsibility (CSR) – Future of CG in India. (Theory only)
REFERENCE BOOKS
1. Fernando A.C – Corporate Governance – principles, Policies and practices – Pearson
Education – New Delhi -2006.
2. Subash Chandra Das – Corporate Governance – Codes, Systems, Standards and
Practices –PHI Learning New Delhi-2009
3. Kesho Prasad – Corporate Governance – PHI Learning - New Delhi-2009
4. Singh S - Corporate Governance – Global Concepts and Practices – Excel Books -
New Delhi-2005.
5. Donald H. Chew Jr. Staurt L.Gillan – Corporate Governance at Crossroads – Tata
McGraw –Hill Co. Ltd. New Delhi-2006
13
M.COM (CBCS)
M.Com (R) II Semester
PAPER -205: HUMAN RESOURCE MANAGEMENT (Compulsory Foundation)
(With effect from the academic year 2016-17)
Unit – I Introduction: Concept of Human Resource Management (HRM) - Nature and
scope – Significance – Functions and objectives of HRM – Personnel policies
and principles – Need for studying HRM – Evaluation and development of
HRM. (Theory only)
Unit – II Acquisition of Human Resource: Job Design – Concept - Approaches and
process of job design- Factors affecting job design- Job Analysis purposes and
Process of job analysis- purposes; Human Resource planning – Concept -
significance and benefits- factors affecting HRP- Process of HRP-
Recruitment and selection - Concept of recruitment- Purposes and importance
of recruitment- Factors governing recruitment- Recruitment process- Selection
–Concept of selection – factors governing selection decision - Selection
procedure; Placement and induction. (Theory only)
Unit – III Developing and Motivating Human Resource: Training and Development –
Nature and importance of training and development programme- Training
methods, Evaluation of training programmes; Performance appraisal- Concept
- Need and purpose – Methods; Job evaluation – Concept – Objectives-
Principles- Essentials- Methods- Advantages and problems of job evaluation-
Employee empowerment – Concept and elements of employee empowerment
– Process of employee empowerment- Quality circles – Concept -
Organization structure - Benefits and problems- Career planning and
development –Succession planning- Elements of career development
programme- Advantages and limitations of career planning development.
(Theory only)
Unit – IV Maintenance of Human Resources: Compensation Management- Wage
structure – Wage payment methods incentives – Fringe benefits- Employee
relations- Discipline- Grievance handling- Collective Bargaining. (Theory
only)
Unit – V HRM in the Era of knowledge: Knowledge Management – Concept- KM
Architecture- Knowledge conversion- Process of knowledge management-
Virtual organizations – Features – Types and issues of Learning organization –
Concept – Role of leader in organizations. (Theory only)
REFERENCE BOOKS:
1. K. Aswathappa, Human Resource and Personnel Management, TATA McGraw Hill,
New delhi.
2. P. Subba Rao, Human Resource Management, Himalaya Publishers Mumbai.
3. N.K. Singh, Human Resource Management, Excel Publications.
4. Jyothi, Human Resource Management, Oxford university press.
5. Edwin B Flippa, Personnel Management.
14
M.COM (CBCS)
M.Com (R) II Semester
PAPER -206: HUMAN VALUES AND PROFESSIONAL ETHICS – II (Elective Foundation)
(With effect from the academic year 2016-17)
UNIT – 1 Value Education – Definition – Relevance to present day – Concept of
Human values – Self introspection – Self esteem. Family values –
Components, structure and responsibilities of family- Neutralization of
anger – Adjustability – Threats of family life – Status of women in
family and society – Caring for needy and elderly – Time allotment for
sharing ideas and concerns. (Theory only)
UNIT – II Medical Ethics – View of Charaka, Sushruta and Hippocratus on moral
responsibility of medical practitioners. Code of ethics for medical and
healthcare professionals. Euthanasia, Ethical obligation to animals,
Ethical issues in relation to health care professionals and patients.
Social justice in health care, human cloning, problems of abortion.
Ethical issues in genetic engineering and Ethical issues raised by new
biological technology or knowledge. (Theory only)
UNIT –III Business Ethics – Ethical standards of business – Immoral and illegal
practices and their solutions. Characteristics of ethical problems in
management, ethical theories, causes of unethical behaviour, ethical
abuses and work ethics. (Theory only)
UNIT –IV Environmental Ethics – Ethical theory, man and nature – Ecological
crisis, Pest control, Pollution and waste, Climate change, Energy and
population, Justice and environmental health. (Theory only)
UNIT –V Social Ethics – Organ trade, Human trafficking, Human rights
violation and social disparities, Feminists ethics, Surrogacy/pregnancy,
Ethics of media – Impact of Newspapers, Television, Movies and
Internet.
(Theory only)
REFERENCE BOOKS:
1. John S Mackenjie: A manual of ethics
2. “The Ethics of Management” by Larue Tone Hosmer, Richard D. Irwin Inc. 3. “Management Ethics – integrity at work’ by Joseph A. Petrick and John F. Quinn,
Response Books: New Delhi.
4. “Ethics in Management” by S.A. Sherlekar, Himalaya Publishing House.
5. Harold H. Titus: Ethics for Today
6. Maitra, S.K: Hindu Ethics
7. William Lilly: Introduction to Ethics
8. Sinha: A Manual of Ethics
9. Manu: Manava Dharma Sastra or the Institute of Manu: Comprising the Indian
System of Duties: Religious and Civil (ed.) G.C.Haughton.
10. Susruta Samhita: Tr. Kaviraj Kunjanlal, Kunjalal Brishagratha, Chowkamba
Sanskrit series, Vol I, II and III, Varnasi, Vol I OO, 16-20, 21-32 and 74-77 only.
15
M.COM (CBCS)
M.Com (R) III Semester
PAPER -301: FINANCIAL MARKETS AND SERVICES
(Core Paper)
(With effect from the academic year 2016-17)
UNIT – I Financial system and Money Market: Structure – Functions – Components –
Role of Financial System in the Indian Economic development –– Financial
Sector reforms-Money market– Significance- Constituents. (Theory only)
UNIT- II Capital market and SEBI: Structure – Instruments – Primary market Functions – Secondary market- Listing – Trading- SEBI- Functions- Powers. (Theory only)
UNIT –III: Merchant Banking: Concept – Commercial banking Vs merchant banking;
Origin and evolution - Scope - Functions – Pre-issue and post- Issue
obligations- SEBI regulations. (Theory only)
UNIT –IV Credit Rating and Factoring: Significance – SEBI regulations – Rating
agencies in India – CRISIL, CARE, ICRA, FRI – Rating methodology-
Limitations- Factoring- Factoring Vs bills discounting – Mechanism –
Functions – Forms – Legal aspects. (Theory only)
UNIT –V: Venture Capital and Mutual Funds: Features – Stages of financing - Financial
analysis – Investment nurturing- Valuation of portfolio – Exit route- VCF
scenario in India – SEBI Regulations- Mutual funds- concept – Mutual fund
Vs Share- Organization and management- Classification- Guidelines. (Theory
only)
REFERENCE BOOKS 1. Gordon, E., and Nataraja, K., Financial Markets and Service, Himalaya Publications,
Mumbai 2. L.M. Bhole, Financial Insitution and Markets, Tata Mc Graw Hill, New Delhi Sharma
R.K.and S.K.Management Accounting, Kalyani, Ludhiana. 3. Clifford Gmoez. Finanial Markets, Insitutions and Financial Services, PHI, New Delhi,
2008. 4. Khan, M.Y., Financial Services, Tata Mc Graw Hill, New Delhi.
5. Bhatia, B.S., and Gupta G.S., Management of Financial Services, Deep and Deep, New
Delhi.
6. Gupta, S.K., and Nisha Aggarwal, Financial Services, Kalyani Publishers, New Delhi.
7. Machiraju, H.R., Merchant Baning, Wiley, New Delhi.
16
M.COM (CBCS)
M.Com (R) III Semester
PAPER -302: ACCOUNTING FOR MANAGERIAL DECISIONS (Core Paper)
(With effect from the academic year 2016-17)
Unit – I Managerial accounting – Concept - Nature and Scope – Functions – Uses and
limitations – Decision making process – Cost analysis for pricing decisions –
Objectives of pricing – Product pricing methods – Full cost pricing – Mark-up
pricing – Break-even pricing – Target pricing.(Theory and Problems)
Unit – II Managerial decisions – Cost behaviour – Determination of sales mix –
Exploring new markets – Discontinuance of a product line – Make or buy
decisions – Equipment Replacement Decision – Change versus Status Quo –Shut down or continue (Theory and Problems)
Unit – III Responsibility Accounting (RA) – Concept - Process of implementing RA –
Managerial uses – Responsibility centres – Cost centre – Revenue Centre –
Profit centre – Investment Centre – Responsibility performance reporting –
Objectives –Emerging issues in RA (Theory and Problems)
Unit – IV Divisional performance and transfer pricing –Evaluation of divisional
performance – Contribution margin approach – Return on investment
approach – Residual income approach– Non-financial measures of
performance – Transfer pricing – Methods of transfer pricing –Emerging
issues in transfer pricing (Theory and Problems)
Unit – V Management Reporting – Concept – Modes of reporting – Types of reports –
Requisites of a good report– Steps for effective reporting – Management
Reporting System – Forms of management reports – Reporting practices of
Indian corporates (Theory only)
REFERENCE BOOKS:
1. Charles T. Horngren, G.L. Sundem and W.O. Stratoon, Introduction to Management
Accounting, Pearson, Delhi.
2. Jawaharala, Management Accounting, Himalaya Publishers, Mumbai.
3. Kulshrestha, N.K., Management Accounting, Tata McGraw Hill, New Delhi.
4. Maheswari, S.N., Principles of Management Accounting, Sultan Chand & Sons, New
Delhi.
5. Prashanta Atma, Cost and management Accounting, Himalaya Publishing House,
Hyderabad.
6. Robert S. Kaplan and Anthony A. Atkinso, Advanced management Accounting,
Prentice hall, New Delhi.
7. Sahaf M.A., Management Accounting Principles and Practice, Vikas Publishing
House, Mumbai.
17
M.COM (CBCS)
M.Com (R) III Semester
PAPER -303: COMPUTER APPLICATIONS IN BUSINESS
(Core Paper)
(With effect from the academic year 2016-17)
Unit-I: Tally: Features of Tally accounting – Components of Gateway of Tally – Company
creation – Creation of groups - Creation, display, and alteration of multiple and
single ledgers – Various types of vouchers – Creation and alteration of vouchers –
Configuration and print of financial statements and other reports, documents and
vouchers –Tally Inventory - Configuration – Creation, display, and alteration of
inventory masters – Recording various inventory vouchers – Display and print of
inventory reports – Lab exercises.
Unit-II: VAT: Enabling Tally for VAT – Features and Classification of VAT – VAT
treatment for purchase and sales returns, duties, taxes and discounts – Exemptions
from VAT – Exports and imports – Inter-state purchases and sales – Purchase of
capital goods - VAT computation – Lab exercises.
Unit-III: TDS: Creation of ledgers and vouchers – Advance and balance payments of Tax –
Generation of TDS reports – Enabling Service tax - Creation of ledgers and
recording of vouchers – Lab exercises.
Unit-IV: Payroll: Payroll features - Enabling payroll – Creation of Pay head ledgers –
Creation of employee masters and pay roll voucher and attendance voucher –
Display and print of various payroll reports - Lab exercises.
Unit- V: SPSS: Features and uses of SPSS – Opening Files – Working with data –
Summarizing
the data – Data representation through calculation of Mean, Median, Mode – Chi-
Square – t test – ANOVA and Correlation through SPSS.
REFERENCE BOOKS:
1. Nadhani, A.K. and Nadhani, K.K. Implementing Tally 7.2 BPB Publication, New
Delhi.
2. Kiran Kumar, K.Tally 9, Laasya Publishers, Hyderabad
3. Fire wall media, Tally 9.
4. Vishnu Priya Singh, tally 9, Computech Publications Ltd, New Delhi.
5. Sharma, KVS, Statistics mode simple, do it yourself and PC, Prentice Hall of India Pvt.
Ltd., New Delhi
6. Darren George and Paul Mallery, SPSS for Windows – Step by Step, Pearson
Education,
New Delhi
18
M.COM (CBCS)
M.Com (R) III Semester
PAPER -304(a): SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (Generic Elective)
(With effect from the academic year 2016-17)
Unit – I Securities analysis : Basics of investment – Objectives- Fundamental analysis
– Economic, industry and company analysis – Technical analysis – Efficient
market theory – Implications – Random Walk theory – Strong, Semi-strong
and Weak forms of Efficient market. (Theory only)
Unit – II Valuation of securities: Valuation of equity shares- Equity valuation models –
One year and multiple year holding period – Constant growth and multiple
growth models – Valuation through P/E ratios; Valuation approach to bonds –
bond returns – Coupon rate – Spot interest rate – Yield to maturity – Bond
duration (Theory and Problems)
Unit – III Portfolio theory: Capital market theory – Concept - Assumptions – Capital
market line – Portfolio selection – Capital Asset Pricing Model (CAPM) –
Assumptions – Security Market Line (SML) – Arbitrage Pricing Theory
(APT) – Assumptions. (Theory and Problems)
Unit – IV Portfolio evaluation: Concept - Measures of portfolio performance – Mutual
funds-Sharpe’s performance index – Treynor’s performance index –Jensen’s Performance Index. (Theory and Problems)
Unit – V Portfolio revision: Concept - Need for Portfolio revision- Passive
management– Active management –Formula plans – Types of formula plans –
Constant rupee value plan – Constant ratio plan – Variable ratio plan – Rupee
cost averaging - Portfolio revision strategies. (Theory only)
REFERENCE BOOKS:
1. Prasanna Chandra : Analysis and Portfolio Management, Tata Mc Graw Hill Co. Ltd.,
New Delhi.
2. Kevin, Security Analysis and Portfolio Management, PHI, New Delhi.
3. Avadani V.A.: Security Analysis and Portfolio Management, Himalaya Publishing
House, New Delhi, 2008.
4. Prethi Singh, Investment Management, Security Analysis and Portfolio Management,
Himalaya Publishing House, New Delhi, 2005.
5. Dhamodharan : Investment Valuation, Johnweely and sons, Johnweely and Sons,
New York.
19
M.COM (CBCS)
M.Com (R) III Semester
PAPER -304(b): BUSINESS COMMUNICATION (Generic Elective)
(With effect from the academic year 2016-17)
Unit-I: Fundamentals of Communication: Concept- Objectives- Process of
communication – Methods of communication - Oral, written, non-verbal,
visual, audio-visual, signs, signals and symbols, silence – Types of
communication – Personal, business, internal external, upward, downward,
formal, informal, lateral, interactive, mass, grapevine, - Barriers to
communication – Factors affecting communication – Essentials for effective
communication. (Theory only)
Unit-II: Non-verbal communications: Types of non-verbal communication- Body
language, postures and gestures – Attire – Appearance – Handshake, personal
space, timing, behavior, smile; Listening skills - Telephone talk –Process and
types of listening – Barriers to listening - Requirements for effective listening
– Humor in communication – Leadership and communication. (Theory only)
Unit-III: Verbal communication: - Meetings – Role of chair person – Conferences –
Presentation skills – making presentations – Choosing a method of speaking –
Analyzing the audience – Requirements for effective presentation – Persuasive
speaking - Report writing - Types of reports – Structure of reports –
Individual, annual and committee reports – Essentials of good report writing.
(Theory only)
Unit-IV: Written communication: Business letters – Essentials of business letters –
Parts of business letters – Forms of business letters - Types of business letters
– Tenders, quotations and orders - Circulars and memos – Office notes –
Representations and suggestions – Reminders and follow up. (Theory only)
Unit-V: Media and multi-cultural Communication: Building better relations with
media – Framework for managing relations with investors and governments -
Impact of multicultural communication on business - Etic and emic
approaches to culture – Overcoming cross-cultural communication problems –
Cultural communication protocol in Australia, China, France, German,
England, Switzerland, USA, and India. (Theory only)
REFERENCE BOOKS:
1. Penrose, Rasberry and Myers, “Business communication for managers”, Cengage Learning.
2. Disanza, “Business and professional communication”, Pearson Education. 3. CSG Krishnamacharyalu and L. Ramakrishna, “Business communications”, Himalaya
Publishing House.
4. Krizan Merrier, Logan and Williams, “Effective Business Communication”, Cengage Learning.
5. Kelly Quintanilla and Shawn T Wahl, “Business and Professional communication”, Sage Publications.
20
M.COM (CBCS)
M.Com (R) III Semester
PAPER -304(c): ENTERPRENEUSRHIP AND MSMEs (Generic Elective)
(With effect from the academic year 2016-17)
UNIT – I Entrepreneurship : Importance of entrepreneurship – Concept of Entrepreneurship-
Characteristics of successful Entrepreneur - Classification of Entrepreneurs – Myths
of Entrepreneurship development models – Problems of Entrepreneurs and capacity
building for Entrepreneurship – Evolution of Entrepreneurship in India – Profile of
successful Entrepreneurs in India. (Theory)
UNIT –II The Intrapreneur: Characteristics of intrepreneurial environment - The role of
Entrepreneurs – Managers and Entrepreneurs - environment for Entrepreneurship
Entrepreneurial skills – Skills for a new class of Entrepreneurs. (Theory)
UNIT –III Modern small business enterprises: Role of small scale industries in Indian economy
– Concept of and Definition of SSI – Government policy and development of small
scale industries in India – Growth and performance of small scale industries in India
– Micro, Small, and Medium Enterprises(MSMEs) – Salient features of MSMEs
Act,2006 – problems and prospects of MSMEs in free economy. (Theory)
UNIT – IV Setting up of a Small business enterprises – identifying the business opportunity –
Business enterprises – Institutional support for small business enterprises in India –
Central level institutions – State level institutions -Other agencies - industry– Other
agencies – Industry associations (Theory)
UNIT –V Finances for small business enterprises: Short term, medium term and long term
finances – means of finance – financial assistance for small business enterprises –
credit facilities to small business enterprises – Small Industry Development Bank of
India(SIDBI) – Channels of SIDBI assistance. (Theory)
REFERENCE BOOKS
1. Vasanth Desai, “ Small Scale Industries and Entrepreneurship “ Himalaya Publishing House, Mumbai.
2. Vasanth Desai,” Entrepreneurial Development and Project Management”, Himalaya Publishing
House, Mumbai.
3. Vasanth Desai” Dynamics of Entrepreneurial Development and Management” Himalaya Publishing
House, Mumbai
4. Poornima Chadrantinath.” Entrepreneurship Development and Smll Business Enteprises”Pearson Education, New Delhi.
5. Neeta Baporikar,” Entrepreneurship Development and Project management” Himalaya Publishing
House, Mumbai
6. Thomas W.Zimmerer and Horman M.Scarborough” Essentials of Entrepreneurship and Small Business Management : Pearson Education Inc., Delhi.
21
M.COM (CBCS)
M.Com (R) III Semester
PAPER -304(d): MANAGEMENT INFORMATION SYSTEM
(Generic Elective) (With effect from the academic year 2016-17)
Unit-I: Introduction: Concepts of Management Information System(MIS)- Classification
and their implications – Business intelligence – Database models – Database design
– RDBMS – RDBMS and MIS - Data processing – Transaction processing –
Application processing – Information system processing – Impact of MIS – Role of
MIS in management and organization effectiveness –Strategic business planning –
Decision making and MIS – Information and knowledge and MIS. (Theory only)
Unit-II: Systems Engineering: Types and classes of system – General model of MIS – Need
for system analysis – Analysis of existing and new system - System development
model – Structured System Analysis and Design – Object-oriented Analysis –
System Development through OOT – OOSAD Development Life Cycle. (Theory
only)
Unit-III: Design of MIS And BPR: Planning of MIS – Determining information
requirements – Organization, development and implementation of MIS –
Development process of MIS – Need for design of MIS – Process of design of MIS
– Strategic management and MIS – Process and value stream models of business –
Reasons for delay in business process – MIS and Business Process Reengineering.
(Theory only)
Unit-IV: Applications of MIS: HR information system – Financial information system –
Production information system – Marketing information system – Material
information system – Services information system. (Theory only)
Unit-V: Decision Support System (DSS) and ERP: Decision Support Systems and Group
Decision Support Systems – Applications of DSS – Knowledge Management
System – Benefits of MIS and DSS – Enterprise Resource Planning (ERP) system –
ERP model and modules – Benefits of ERP - ERP evaluation and implementation –
SCM – CRM – ERP and MIS. (Theory only)
REFERENCE BOOKS:
1. Kenneth C. Laudon and Jane P. Laudon, Management Information Systems, PHI and Pearson Education, 2005
2. Rainer, Turban, Potter Introduction to Information Systems, WILEY-India, 2006.
3. James A. Obrein, Management Information Systems, Tata McGraw Hill, 2006.
4. Dharminder and Sangeetha Management Information Systems, Excel books, 2006
5. Alexis Leon ERP (Demystified), Tata McGraw Hill, 2006.
22
M.COM (CBCS)
M.Com (R) III Semester
PAPER -305(a): FUNDAMENTALS OF ACCOUNTING (Open Elective)
(With effect from the academic year 2016-17)
Unit-I: Accounting - Nature and Scope - Branches of Accounting – Financial
Accounting – Types ––Principles and concepts – Accounting Standards -
Financial Accounting Process – Journals and Ledgers – Accounting Standards
Unit-II: Final Accounts: Preparation of Trial Balance, Profit and Loss Account-
Adjustment- Balance sheet
Unit-III: Financial Statement Analysis: Meaning – Classification – Trend analysis –
Comparative statement analysis – Common size statement analysis.
Unit – IV: Cost Accounting: Nature, Scope and Objectives- Concept of cost – Classification
– Behaviour of cost – Elements of cost – Principles of costing – Preparation of
cost sheet.
Unit – V Managerial Accounting – Nature, Scope and Objectives – Budgetary Control – Types of Budget – Advantages of budgeting – Limitations - Preparation of budgets
REFERENCE BOOKS:
1. Jain S.P, Narang K.L and Simmi Agarwal, “Accounting For Managers”, Kalyani Publishers, New Delhi.
2. Wild. J.J., Subramanyam, K.R. Halsey, R.F., Financial Statement analysis, Tata
McGraw Hill.
3. Narayana Swamy, “Financial Accounting: A Managerial Perspective”, Pearson Education.
4. Prasad, G. “ Financial Accounting and Analysis” Jai Bharat Publishers, Guntur. 5. Ramachandran and Kakani, “ Finanical Accounting for Management”, TMH, New
Delhi.
6. Jain and Narang, “Accountancy” Vol 1, Kalyani Publishers, 1983. 7. Jain and Narang, “ Cost Accounting”, Kalyani Publishers. 8. R.K.Sharma and Shashi K Gupta, “Management Accounting”, Kalyani
Publishers.
9. S.N. Maheswari, Accounting for Managment, Sultan Chand Publishing House Pvt.
Ltd.
23
M.COM (CBCS)
M.Com (R) III Semester
PAPER -305(b): PERSONAL FINANCIAL PLANNING (Open Elective)
(With effect from the academic year 2016-17)
UNIT I: Personal Financial Planning –nature and scope – objectives- Need – Process –
principles of Personal Finance –safety- liquidity-Solvency and management of
wealth. (Theory only)
UNIT II: Products of Personal Financial Planning – Bank Deposits – post office Savings –
Mutual Funds -Shares-Corporate and Govt. Bonds- Chit Funds-Real Estate, Gold,
Silver. (Theory only)
UNIT III: Risk and Return- Concepts – Types of Risk and Return – Diversification of Risk –
Measurement of Risk and Return – Investment Planning- Time value of Money –
Compound value –Computation of interest, dividend and Capital gains and Personal
Investments. (Theory only)
UNIT IV: Personal Tax Planning: nature of income – expenses - deductions- Taxable benefits-
Income splitting-Tax advantaged investment-deferred income plans- Income and
Dividends from business and Self-employment.(Theory only)
UNIT V: Personal Finance and Environmental influences: Policy Perspectives- Impact of Govt
Policy– Union Budget- Cost of living –retirement saving plans- pension plans- -
Provident Fund, Gratuity-LIC –GIC –Reverse Mortgage Plans. (Theory only)
REFERENCE BOOKS
1. Personal Finance by Jack R. Kapoor, Les R. Dlabay and Robert J. Hughes, Tat McGraw-
Hill Publishing Company Ltd. New Delhi.
2. Financial Education by Reserve Bank of India - rbi.org.
3. Personal Finance columns in The Economic Times, The Business Line and Financial
Express Daily News Papers.
4. Information Broachers of Post Offices, Banks, Mutual Funds, Insurance Companies
5. Internet Sources- BSE, NSE, SEBI, RBI, IRDA, AMFI etc.
24
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -401: INTERNATIONAL FINANCIAL MANAGEMENT
(Core Paper)
(With effect from the academic year 2016-17)
Unit – I International Financial Management (IFM) : Concept – Importance – Nature
and Scope of IFM – Domestic and offshore markets –Role of International
Financial Manager – Changes in global financial markets –challenges-
International Monetary System-Recent Changes - (Theory only).
Unit – II Foreign Exchange Market and Exchange Rate Mechanism: Foreign Exchange
Markets – Structure – Types of Exchange rates - Exchange rate quotations –
Direct and Indirect – Buying and selling rates – Forward market quotation –
Nominal and Real exchange rates – Determination of exchange rates in spot
market and forward market. (Theory only)
Unit – III Foreign Exchange Exposure: Concept - Relevance of Foreign exchange
exposure – Classification - Transaction exposure- Operating exposure –
Accounting exposure – Need - Hedging of Transaction exposure – Hedging of
real operating exposure – Management of accounting exposure ( Theory only)
Unit – IV International Project Appraisal: Concept – Approaches - Net present value
approach – Adjusted present value framework – Options approach – The
practice of cross border direct investment appraisal- International perspectives
of working capital; Cash - Bills receivable and Inventory policies (Theory
only).
Unit – V International Equity Investment: Concept – Risk and Return from Foreign
Equity Investment – Equity Financing in the International Markets – Long-
Term Borrowings in Global Capital Markets –Major Market Segments –International Financing Decision. (Theory only)
REFERENCE BOOKS:
1. Apte.P.G.,: International Financial Management, Tata Mc Graw Hill Publishing
House, New Delhi.
2. Siddaiah, T, International Financial Management, Pearson, New Delhi.
3. Sharan V. : International Financial Management, Prentice Hall of India Publishing,
New Delhi
4. Bhalla,V.K. : International Financial Management, Anmol Publicatins, New Delhi.
5. Avadhani V.A. : International Finance, Himalaya Publishing House, Mumbai.
6. Eun & Resnick., : International Financial Management, Tata Mc Graw Hill Publishing
Company lLtd., New Delhi.
25
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -402: TAX PLANNING AND MANAGEMENT (Core Paper)
(With effect from the academic year 2016-17)
UNIT- I Income Tax Law: Evolution of Taxation Law – Basic Concepts –
Residential status – Tax Planning and management: Concepts – Tax
avoidance – Tax evasion. (Theory only)
UNIT –II Tax Planning – Individuals: Heads of Income for Individuals –
Income from Salary – Income from business and profession – Tax
relief – Concession - Rebates – Deductions and Incentives.(Theory
and Problems)
UNIT –III Tax Planning Corporates –I: Tax Planning with references to new
establishment – Location –Form – Nature and Capital structure – Short
term loans – Term loans – Public deposits – Bonus Issues – Dividend
Policies.(Theory and Problems)
UNIT – IV Tax planning Corporates- II: Managerial decisions – Tax planning in
respect of owned funds or borrowed capital – Lease Vs Purchase –
Purchase by installments Vs Hire – Make or Buy decisions. (Theory
only)
UNIT- V Tax Planning – Incentives and Export Promotion: Schemes for
encouraging exports – Import duty relief schemes – Free Trade Zones
(FTZs) – Special Economic Zones (SEZs) – Export Processing Zones
(EPZs) – Salient features of Software Technology Parks (STPs) –
Electronic Hardware Technology Parks (EHTPs) – Other Export
Promotions schemes under EXIM Policy. (Theory only)
REFERENCE BOOKS:
1. Ahuja G.K. and Ravi Gupta: Systematic Approach to Income Tax and Central Sales
Tax, Bharat Law House, New Delhi.
2. Circulars issued by C.B.D.T
3. Income Tax Act, 1961
4. Income Tax Rules, 1962
5. Lakhotia R.N: Corporate Tax Planning, Vision Publications , Delhi,
6. Singhania, V.K.Direct Taxes: Law and Practice, Taxman’s Publications Delhi. 7. Singhania, V. K: Direct Taxes Planning and Management, Taxman’s Publications
Delhi.
8. Melhotra, MC and Goyal, S.P: Income Tax Law and Accounts including tax planning,
sahitya Bhavan Publication, Agra
26
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -404(a): STRATEGIC MANAGEMENT (Generic Elective)
(With effect from the academic year 2016-17)
Unit – I Introduction: Understanding strategy – Dimensions of strategic decisions – Process of
strategic management - Strategists and their role in strategic management –
Hierarchy of strategic intent – Strategic intent- Vision- mission, Business definition-
Goals and objectives.(Theory only)
Unit – II Environmental appraisal and Organizational appraisal: Concept of environment-
Environmental sectors- Environmental scanning- Appraising the environment-
Organizational appraisal – Dynamics of internal environment- Organizational
capability factors- Considerations in organizational appraisal – Methods and
techniques used for organizational appraisal- Structuring organizational appraisal.
(Theory only)
Unit – III Strategy Formulation: Concept - Strategy framework for analyzing competition -
Porters value chain analysis- Competitive advantage of a firm - Entry and exist
barriers – Formulation of strategy at corporate- Business and functional levels - types
of Strategies - Offensive strategy - Defensive strategy- Vertical integration strategy-
Horizontal strategy- Tailoring strategy- strategic analysis and choice. (Theory only)
Unit – IV Strategy Implementation: Concept - Activating strategies – Inter relationship
between formulation and implementation- Aspects of strategy implementation -
Project implementation - Resource allocation - Structural implementation- Structural
considerations - Structures for strategies - Organizational design and change -
Organizational systems - Behavioral implementation – Leadership implementation -
Corporate culture - Corporate politics and use of power - Personal values and
business ethics- Social responsibility and strategic management - Functional and
operational implementation. (Theory only)
Unit – V Strategy Evaluation: Concept - Strategic review- Evaluation and control – Nature of
strategy evaluation- Strategy evaluation framework – Published sources of strategy –
Evaluation in formation – Characteristics of an ethical evaluation system –
Contingency planning – Auditing - Computer to evaluate strategy. (Theory only)
REFERENCE BOOKS
1. Azhar Kazmi, Business Policy and Strategic Management, TATA Mc Graw Hill.
2. Subba Rao. P, Business Strategic Management, Himalaya Publications.
3. John A. Pearce & Richard B. Robbin, Strategic Management, AITBS Publications.
4. Srinivastava, Management policy and strategic management, Himalaya Publications.
5. Porter. M Competitive Strategic techniques for analyzing industries and competitor, the free
Press, New York.
6. Thomas L. Wheelen, J. David Hunger, Krish Rangarajan, Concept in strategic management
and business policies, PHI
7. Fred R. David, strategic Management Concepts and cases, PHI.
27
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -404(b): PERSONALITY DEVELOPMENT AND SOFT SKILLS
(Generic Elective)
(With effect from the academic year 2016-17)
Unit – I Foundations of personality development: Concept of Personality – Dynamics - Trait
theory of personality: Personality Determinants: Physical, social, educational, family, intellectual and emotional determinants; Causes for sick personality and healthy Personality. (Theory only)
Unit-II Self-awareness skills: self-awareness and management- Communicating: Sending
inter personal messages – Listening and reading non-verbal messages – Providing feedback. (Theory only)
Unit- III Motivating: Goal setting – Coaching, Counseling and Mentoring – Empowering
people through delegation - Leading: Politicking - Persuading - Applying leadership styles – Managing Change. (Theory only)
Unit- IV Teaming: Working with teams – Running meetings – Valuing diversity: Problem
solving: Ethical decision making - Creative problem solving – Resolving conflicts – Negotiation. (Theory only)
Unit- V Self-esteem: Characteristics – Causes of low self-esteem – Steps to build positive
self-esteem; Attitude: Steps in building positive attitude; Interpersonal skills; Steps in developing a positive Personality. (Theory only)
REFERENCE BOOKS: 1. Elizabeth B.Hurlock, Personality Development, Tata McGraw Hill, New Delhi-2009.
2. Stephen P.Robbins and Philip L Hunsaker, Training in interpersonal skills, person
Education, New Delhi.
3. Shiv Khera, You can wing, Macmillan Publications, New Delhi.
4. Robert M. Sherfield. Rhonda J.Montgomery, Patrica G.Moody, Developing soft
Skills, Person education, New Delhi, 2009
5. Biswajit Das Ipseeta Satpathy, Business Communication & Personality Development,
Excel Publication, New Delhi.
28
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -404(c): E-COMMERCE
(Generic Elective)
(With effect from the academic year 2016-17)
Unit-I: Introduction: Concept of E-Commerce– Features– Driving forces - Benefits and
limitations– Applications of E-commerce; B2B and B2C models of E-commerce – E-
Commerce vs. E-Business- Regulatory framework and Future of E-commerce. (Theory
only)
Unit-II: Internet Technology : Internet vs. intranet vs. extranet –Firewalls - Internet protocols
TCP/IP, HTTP, SMTP, FTP - Utility programs Telnet, Finger, Ping, Tracer - WWW –
Internet features and services - Portal vs website vs. communities - HTML and web
design.
(Theory only)
Unit-III: E-Payments: SET and SSL protocols and EDI; Cryptography methods – Generation of
digital signature – Generation of e-cash, e-wallets, and E-cheques –Credit cards and Third
Party Processors work. (Theory only)
Unit-IV: Issues in E-Commerce: Social issues - Legal issues – Privacy issues - Ethical issues –
IPR issue. (Theory only)
Unit-V: E-Commerce Applications: Advertising – Supply chain management – Marketing
research – Financial services – Publishing – Entertainment - Retailing – Trading stocks.
(Theory only)
REFERENCE BOOKS:
1. Implementing Tally: Nadhani & Nadhani, BPB
2. Business Data processing System: P. Mohan, Himalaya
3. Business Data Processing and Accounting System: V. Srinivas, Kalyani
4. Manuals Supplied along with respective packages.
29
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -404(d): INSURANCE MANAGEMENT
(Generic Elective)
(With effect from the academic year 2016-17)
Unit – I Risk and Insurance : Concept of Risk – Types of risk – Risk management –
Objectives – Features – Importance – Limitations – Tools of risk management –
Concept of insurance – fundamental principles – Requirements of an insuranable risk
– Indian insurance sector – Socio-economic significance – Regulatory framework –
Insurance Regulatory and Development Authority (IRDA) – Challenges and recent
developments in insurance sector in India. (Theory only)
Unit – II Types of Insurance: Life insurance – Essentials of life insurance contract – Insurance
pricing – Classification of life insurance policies – Re-insurance – Double insurance –
Assignments – Surrender value – Computation of premium – Settlement of Claims –
Progress of life insurance business in India – Role of LIC. (Theory only)
Unit – III Non-Life Insurance: Marine insurance – Marine losses – Types of marine insurance –
Settlement of claims – Progress of marine insurance – Fire insurance – Nature –
Types and uses – Settlement of claims – Progress of fire insurance. (Theory only)
Unit – IV Miscellaneous Insurance: Health insurance – objectives – uses – Types of health
insurance policies – Personal accident insurance – Settlement of claims – Employee
benefits – Retirement plans – Crop insurance – salient features – Uses – Operation of
crop insurance scheme – Practical problems (Theory only )
Unit – V Investment of funds: Investment of funds – Principles – Attributes – Types of
investment – Factors influencing investment decisions – Legal restrictions on
investments by LIC and GIC – Prospects of insurance business in India – Global
scenario- Prospects of insurance.(Theory only)
REFERENCE BOOKS:
1. George E.Rejda, Principles of Risk management and Insurance (Ninth Ed.,) Pearson
education, Inc. and Dorling Kindersley Publishing Inc. Delhi.
2. Gupta, P.K., Insurance and Risk Management, Himalaya Publishing House, Hyderabad.
3. Mathew, J.J., Insruance: Principles and Practice, RBSA Publishers, Jaipur.
4. Mishra, M.N., and Mishra, S.B., Insurance Principles and practice, S.Chand & Co., Ltd., New
Delhi.
5. Nalini Prava Tiripathy and Prabir pal, Insurance: Theory and prace, PHI Learning Pvt., Ltd.,
New Delhi.
6. Periasamy, P., and Veera Selvam, Risk and Insurance Management, Vijay Nicole Imprints
Ltd., Chennai.
7. Periasamy, P., Principles and practice of Insurance, Himalaya Publishing House, New Delhi.
30
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -405(a): E-BANKING OPERATIONS
(Open Elective)
(With effect from the academic year 2016-17)
UNIT – I Banks – Definition, Functions of banking, Types of Banks – Classification of Banks – Safety
–Liquidity - -Profitability and Productibility, Reserve Bank of India – Functions of RBI-
Credit Control.
UNIT – II Regional Rural Banks (RRB) – Role of RRBs – Nature- capital –Organizations – Functions –
Co-operative Banks: State Co-operative Bank- District Central Co-operative Banks- Urban
Co-operative Banks.
UNIT –III Banking services – Commercial Banks – Functions – Accepting of Deposits – Lending of
funds, E-Banking, ATM Cards, Debit Cards, and Personal Identification Number – Online
Enquiry and update facility – Electronic Fund Transfer – Electronic Clearing System.
UNIT – IV E-banking in India Challenges and Opportunities -What is E- Banking? , E-Banking in India:
Major Concerns, Impact of E-banking on Traditional Services, Challenges in E –Banking-
Recent Initiatives – Use of E-Banking in India- E-banking and Stock Market Operations-
Home Banking-Web Banking- Telephone Banking- Advantages and Disadvantages of E-
banking
UNIT- V E-banking frauds- E-banking – A paradigm Shift in Banking Services, Electronic Clearing
Services, NEFT (National Electronic Funds Transfer) - Frauds in E-banking operations – The
Stringent Security Measures taken by Banks
REFERENCE BOOKS 1. Sundaram and Varsheny, Banking Theory and Practice, Vikas Publishing House , New Delhi
2. B. Ramchandra Reddy, Emerging Challenges in E-Banking, Discovery Publishing House Pvt. Ltd.,
New Delhi, 2013
3. B. Ramchadra Reddy, Consumer Awarness Towards E-Banking, New Delhi, 2013
4. Meeravaranasi ,2003 “ Frauds in Banks” Indian Journal of Accounting Vol.-XXXIII
5. The Banker, Mumbai (Journal)
6. Banking Finance, Kolkatha (Journal).
31
M.COM (CBCS)
M.Com (R) IV Semester
PAPER -405(b): SECURITY MARKET OPERATIONS (Open Elective)
(With effect from the academic year 2016-17)
UNIT – I Indian Securities Market: Meaning – Functions – Intermediaries – Role of primary
market – Methods of floatation of capital – Problems of New Issues Market – IPOs –
investor protection in primary market – Recent trend in Primary Market - SEBI
measures for primary market. (Theory only)
UNIT – II Secondary market: Meaning – Nature – Functions – Organization –Regulatory
framework for Stock Exchanges in India – SEBI Measures for Secondary Market.
(Theory only)
UNIT- III Listing of Securities: meaning – merits and demerits – Listing requirements-
procedure, fee – Listing of rights issue, bonus issue, further issue – Listing conditions
of BSE and NSE – Delisting. (Theory only)
UNIT – IV Indian Stock Exchanges: BSE –Different trading systems – Share groups – on BSE –BOLT system – Different types of settlements – Pay – in and Pay – out – Bad
delivery –Short delivery – Auction – NSE – Market segments – NEAT system
operations – Market types - order types and books - De –mat settlement. (Theory
only)
UNIT – V Stock Market Indices: meaning – Purpose, and consideration in developing index –
Methods – market indices in India – BSE SENSEX- NSE Indices – S &P CNX Nifty.
(Theory only)
REFERENCE BOOKS
1. Punithahvathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing
House Pvt. Ltd.
2. V. A. Avadhani, investment and securities Market in India, Himalaya Publishing House.
3. Prasanna Chandra, Security Analysis and portfolio management, Tata McGraw – Hill.
4. Sanjeev Agarwal, A Guide to Indian Capital Market, Bharat Publishers
5. Ravi Puliani and Mahesh Puliani, Manual of SEBI, Bharat Publication.